Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Equivalent Units Equivalent Units Units Direct Materials Inventory in process, beginning 3,000 Started and completed 66,000 66,000 Transferred to finished goods 69,000 66,000 Inventory in process, ending 5,000 Total units 71,000 Conversion 66,000 c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period.